Fringe Benefits

Fringe Benefit – meaning: †¢ Any privilege, service, facility or amenity, directly or indirectly provided to employee by an employer †¢ Any reimbursement for any purpose . †¢ Contribution to approved superannuation fund The term Fringe benefits refer to various extra benefits provided to the employees, in addition to the compensation paid in the form of wage or salary. These benefits can be defined as any wage cost not directly connected with the employees productive effort, performance, service or sacrifice.Different terms are used to denote fringe benefits. They are welfare measures, social charges, social security measures, supplements, sub-wages, employee benefits etc. In addition workers commonly receive such benefits as holiday with pay, low cost meals, low-rent housing etc. Such additions to the wage proper are sometimes referred to as fringe benefits. Benefits that have no relation to employment or wages should not be regarded as fringe benefits even tho ugh they may constitute a significant part of the workers total income.Thus, fringe benefits are those monetary and non-monetary benefits given to the employees during and post employment period which are connected with employment but not to the employees contributions to the organization. Coverage: Fringe benefits covers bonus, social security measures, retirement benefits like provident fund, gratuity, pension, workmen’s compensation, housing, medical, canteen, co-operative credit, consumer stores, educational facilities, recreational facilities, financial advice and so on. OBJECTIVES OF FRINGE BENEFITS: The important objectives of fringe benefits are: 1.To create and improve sound industrial relations 2. To boost up employee morale. 3. To motivate the employees by identifying and satisfying their unsatisfied needs. 4. To provide qualitative work environment and work life. 5. To provide security to the employees against social risks like old age benefits and maternity benef its. 6. To protect the health of the employees and to provide safety to the employees against accidents. 7. To promote employees welfare by providing welfare measures like recreation facilities. 8. To create a sense of belongingness among employees and to retain them.Hence, fringe benefits are called golden hand-cuffs. 9. To meet requirements of various legislations relating to fringe benefits. NEED FOR EXTENDING FRINGE BENEFITS Most organisation have been extending the fringe to their employees, year after year, for the following reasons i) Rising prices and cost of living has brought about incessant demand for provision of extra benefit to the employees. (ii) Employers too have found that fringe benefits present attractive areas of negotiation when large wage and salary increases are not feasible. iii) As organizations have developed ore elaborate fringe benefits programs for their employees, greater pressure has been placed upon competing organizations to match these benefits in order to attract and keep employees. (iv)Recognition that fringe benefits are non-taxable rewards has been major stimulus to their expansion. v) The growing volume of labor legislation, particularly social security legislation, made it imperative for employers to share equally with their employees the cost of old age, survivor and disability benefits. vi) The growth and strength of trade unions has substantially influenced the growth of company benefits and services. (vii) The management has increasingly realized its responsibility towards its employees and has come to the conclusion that the benefits of increase in productivity resulting from increasing industrialization should go, at least partly, to the employees who are responsible for it, so that they may be protected against the insecurity arising from unemployment, sickness, injury and old age. Company benefits-and-services programs are among some of the mechanisms which managers use to supply this security.TYPES OF FRINGE BE NEFITS: Organizations provide a variety of fringe benefits. The fringe benefits are classified under four heads as given here under: [pic] 1. For Employment Security : Benefits under this head include unemployment, insurance, technological adjustment pay, leave travel pay, overtime pay, level for negotiation, leave for maternity, leave for grievances, holidays, cost of living bonus, call-back pay, lay-off, retiring rooms, jobs to the sons/daughters of the employees and the like. 2. For Health Protection:Benefits under this head include accident insurance, disability insurance, health insurance, hospitalization, life insurance, medical care, sick benefits, sick leave, etc. 3. For Old Age and Retirement: Benefits under this category include: deferred income plans, pension, gratuity, provident fund, old age assistance, old age counseling , medical benefits for retired employees, traveling concession to retired employees, jobs to sons/daughters of the deceased employee and the like. 4. For Personnel Identification, Participation and Stimulation: This category overs the following benefits: anniversary awards, attendance bonus, canteen, cooperative credit societies, educational facilities, beauty parlor services, housing, income tax aid, counseling, quality bonus, recreational programs, stress counseling, safety measures etc. CLASSIFICATION OF FRINGE BENEFITS 1. PAYEMENT FOR TIME NOT WORKED:-Benefits under this category include sick leave with pay, vacation pay, paid rest and relief time, paid lunch periods, grievance time, bargaining time, travel time etc. 2.EXTRA TIME FOR TIME WORKED:-This category covers benefits such as premium pay, incentive bonus, shift premium, old age insurance, profit sharing, unemployment compensation, deewali or pooja bonus, food cost subsidy, housing subsidy, recreation etc. 3. EMPLOYEE SECURITY:-Provided with the benefits of confirmation of the employee on the job creates a sense of job security. Further, a minimum and continuous wage o r salary gives a sense of security to life. 4. SAFETY AND HEALTH:-In India, the Factories Act, 1948, stipulated certain requirements regarding working conditions with a view to providing a safe working environment.FRINGE BENEFITS IN A MANUFACTURING FIRM To study the fringe benefits provided to employees particularly in a manufacturing concern , lets look at some of the major manufacturing companies. These are: i) Larsen and Toubro iii)Nokia ii)Mahindra and Mahindra iv)Tata Motors LARSEN AND TOUBRO: The governing theme in this organisation is the well being of employees. The salary and benefits offered are on par with the best available in Construction Industry.A few important perquisites & welfare schemes are highlighted below: Special Facilities for Site employees are provided. These special facilities include: ? Subsidized accommodation, ? Part furnishing of accommodation provided ? Free transport facilities for work. ? Special Medical Insurance Scheme – This scheme is in a ddition to other medical benefits available to employees. Employees have the option of covering their parents, aged upto 85 years under this scheme. ? Retirement Benefits – All staff members are covered under Provident Fund and Gratuity Scheme. L&T Institute of Technology, Mumbai is an exclusive facility for L&T employees' children. -The Institute conducts four-year industry-integrated diploma courses in Mechanical Engineering and Electronics Engineering. On successful course completion, students are awarded diplomas by the Directorate of Technical Education, Maharashtra to which LTIT is affiliated. Prize Money for Academic Achievement: To acknowledge and motivate meritorious wards of employees, the Welfare Department of L;T presents cash awards to students who have scored high percentage marks. There are several additional benefits at Managerial Levels.Several attractive benefits are available including ? Provision of company car, ? Loans for furniture, housing ? Childrenâ⠂¬â„¢ higher education ? Purchase of Personal Computer, ? Membership of Superannuation scheme ? Reimbursement of expenses on club membership MAHINDRA AND MAHINDRA: COMPENSATION RULES AND DESIGN GUIDELINES Monthly Components Guidelines ? Basic Minimum Basic figure for skilled, semi skilled and un skilled employees is a minimum of Rs. 2650, 2950 and 3250/-. However on the safer side, Basic figure less is not less than Rs. 3500/- p. m. Income Tax Benefit: NIL House Rent Allowance (HRA) Maximum 50% basic (Metro cities) 40% basic (non metro cities).Income Tax Benefit: Excess of Actual rent paid over 10% of Basic salary OR Maximum HRA allowed (50% or 60% of basic) OR Actual Rent Paid – whichever is lower is Exempt from Tax. ? Transport Allowance Conveyance allowance meant for transportation between office and residence only. Income Tax Benefit: Exempt maximum up to Rs. 800/- per month. No proof required. ? Children’s education allowance Income Tax Benefit: Rs. 100 per child subject to max 2 children. Hence maximum Rs. 200/- is exempt Special Allowance Balancing figure – after choosing all the above components with respect to their maximum limits absorbed, remaining amount can be named as Special Allowance. It is fully taxable. ? Medical Reimbursements Pay against medical bills Income Tax Benefit: Maximum Rs. 1250/- p. m. (Rs. 15000 p. a. ) is exempt only if Original Bills are provided ? Food Coupons Non cash component, exempt up to Rs. 1000/- p. m. ? Provident Fund (Retrials) Employer’s contribution (this is given to RPFC directly. However employee’s contribution is deducted from his Monthly salary above and sent to RPFC.Hence total deduction works out to be 12+12 = 24% of Basic. Income Tax Benefit: Employee’s contribution of 12% is eligible for Deduction from Taxable income. It can be treated as exempt investment. ? Gratuity(Retirals) It is an annual component. 15 days monthly basic per year. ? Leave Travel Allowance / Conc ession (Annual) Journey within India primarily by Rail – 2nd A/c class for employee and his immediate family (spouse, children, parents, siblings). ? Gift Vouchers Non cash component, these coupon companies like Sodexho Pass provide attractive Gift Vouchers, which is given on Diwali Festival Occasion.For junior employees amount can be lower, for seniors, amount can be higher up to Rs. 5000 or so. PERQUISITES For Senior Management Employees only ? Rent Free Accommodation Income Tax effect :Taxable perquisite – Value of rent free accommodation is considered to be taxable for the period of house occupied is either of the following: 10% of Salary (for metro cities) or (7. 5% for non metro cities) + Excess of Fair Rent Value (market rent) over 60% of salary (i. e. Market Rent – 60% of salary) = Total taxable value of rent free accommodation ? Car (For personal) Owned by the EmployerIncome Tax effect: Taxable Value includes the following – Actual Running ; Main tenance expenditure incurred by the employer + Driver’s Salary + Depreciation – any amount charged by employer to employee for personal use of the car. ? Employee Stock Option Plan – Employee exercises the option plan by buying out the shares during the exercise period however tax liability occurs only when an employee sells the shares on the value of sale made under the Capital Gains head of income. OTHER BENEFITS ? Personal Accident Insurance Scheme (For employee only) Medical Insurance Scheme (For employee ; dependents which can be spouse,first two children, parents or in-laws (either of them) etc. ? Performance linked insurance plan – The Performance Linked Incentive Plan is based on employee’s Performance Ratings during the Annual Performance Appraisal Plan in the month of March / April each year. Each employee would be eligible for a performance based incentive plan based on following guidelines. Maximum Potential Incentives under PLIP will b e 30% of Total Monthly Salary. OR up to Rs. 75000/- p. a. TATA MOTORS i) Gratuity – The Company has an obligation towards gratuity, a defined benefit retirement plan covering eligible employees. The plan provides for a lump sum payment to vested employees at retirement, death while in employment or on termination of employment of an amount equivalent to 15 to 30 days salary payable for each completed year of service. Vesting occurs upon completion of five years of service. The Company makes annual contributions to gratuity fund established as trust. The Company accounts for the liability for gratuity benefits payable in future based on an independent actuarial valuation. ii) Superannuation – The Company has two superannuation plans, a defined benefit plan and a defined contribution plan. Employees who are members of the defined benefit superannuation plan are entitled to benefits depending on the years of service and salary drawn. The monthly pension benefits after ret irement range from 0. 75% to 2% of the annual basic salary for each year of service. The Company accounts for the liability for superannuation benefits payable in future under the plan based on an independent actuarial valuation.With effect from April 1, 2003, this plan was amended and benefits earned by covered employees have been protected as at March 31, 2003. Employees covered by this plan are prospectively entitled to benefits computed on a basis that ensures that the annual cost of providing the pension benefits would not exceed 15% of salary. The Company maintains a separate irrevocable trust for employees covered and entitled to benefits. The Company contributes up to 15% of the eligible employees’ salary to the trust every year. The Company recognizes such contributions as an expense when incurred.The Company has no further obligation beyond this contribution. (iii) Bhavishya Kalyan Yojana (BKY): BKY is an unfunded defined benefit plan. The benefits of the plan accru e to an eligible employee at the time of death or permanent disablement, while in service, either as a result of an injury or as certified by the Company’s Medical Board. The monthly payment to dependents of the deceased / disabled employee under the plan equals 50% of the salary drawn at the time of death or accident or a specified amount, whichever is higher. The Company accounts for the liability for BKY benefits ayable in future based on an independent actuarial valuation. (iv) Post-retirement Medicare Scheme – Under this scheme, employees get medical benefits subject to certain limits of amount, periods after retirement and types of benefits, depending on their grade and location at the time of retirement. Employees separated from the Company as part of Early Separation Scheme, on medical grounds or due to permanent disablement are also covered under the scheme. The liability for post-retirement medical scheme is based on an independent actuarial valuation. v) Pro vident Fund – The eligible employees of the Company are entitled to receive benefits under the provident fund, a defined contribution plan, in which both employees and the Company make monthly contributions at a specified percentage of the covered employees’ salary (currently 12% of employees’ salary). The contributions as specified under the law are paid to the provident fund and pension fund set up as irrevocable trust by the Company or to respective Regional Provident Fund Commissioner and the Central Provident Fund under the State Pension scheme.The Company is generally liable for annual contributions and any shortfall in the fund assets based on the government specified minimum rates of return or pension and recognises such contributions and shortfall, if any, as an expense in the year incurred. (vi) Compensated absences – The Company provides for the encashment of leave or leave with pay subject to certain rules. The employees are entitled to accumu late leave subject to certain limits, for future encashment. The liability is provided based on the number of days of unutilised leave at each balance sheet date on the basis of an independent actuarial valuation.Some other benefits advanced to the permanent employees are: ? Allowances like Transport allowance, Education allowance, Sanitation allowance, ? Leave and travel allowance etc. ? Annual Performance linked Payment ? Free Medical facility for family ? Company loans ; advances NOKIA Nokia is the world leader in mobility, driving the transformation and growth of the converging internet and communication industry. Nokia started its operations in India in 1995 and since then has played a pioneering role in the growth of cellular technology in India.Today it is the leading brand in the mobile devices market in India with one of the largest distribution networks. COMPENSATION ; BENEFITS †¢ Nokia’s Total Compensation Package is tailored for each country. †¢ It typic ally consists of elements such as annual base salary, incentives, bonuses, possible stock options or performance shares, flexible Work-Life balance solutions, and other local benefits. †¢ Nokia rewards employees for good performance, competence development, and for overall company success. This creates a positive and encouraging environment with opportunities for employees to optimize their potential and be rewarded fairly. †¢ Higher performance and contribution leads to higher rewards. The Nokia global market competitive rewards structure addresses the need for flexibility, personalization, empowerment and commitment. The basic salary is set to meet market conditions, the demands of the job and individual competence and performance. The variable part may consist of incentives or bonuses and other compensation, such as overtime pay and call-out pay.Nokia provides compensation on competitive basis it provides employees with market competitive rewards through a flexible glob al structure. The Compensation package consists the following ? Basic pay, equity bonuses and incentives ? Health and welfare benefits ? Vacation and time off The compensation also includes various benefits: ? Insurance (healthcare and life) ? Transportation (free buses) ? gifts on special occasions (e. g. birthday, marriage) ? Relocation support (need based) ? Work related mobile phone ? Education assistance ? Creche support ? Bonus SystemShort-term incentive programs such as individual, team, project/program incentives and the Nokia Connecting People Bonus allow Nokia to offer immediate rewards for employee and team achievements. Eligibility for an incentive, bonus or stock option plans is defined by the content and nature of each individual's job. Local Benefits – Additional local rewards and benefits are also developed to complement the global programs and to ensure that the local market conditions are met. Annual Reviews -Nokia has implemented a global process, where the change in the pay level for each employee is based on the results of the annual performance review.Health -Nokia's Work-Life balance solutions provide health benefits and local retirement benefits are tailored to individual needs according to factors such as tenure, contribution, performance, roles and responsibilities. Nokia offers services, programs and guidelines to support employees? possibilities to maintain work-life balance according to their changing needs and life situations. Typically they include teleworking, mobile working, flexible working hours, sabbaticals, study leaves, health care services as well as recreational activities and other activity clubs.Flexible Working -Depending on the situation and needs, flexible working solutions can provide alternative modes of working such as teleworking at home or at other locations (e. g. working at remote sites). Nokia provide employees with innovative solutions aiming at having positive effects on the overall quality of life, job satisfaction and job performance. Flexi Time – Depending on the local market conditions, employees may take advantage of flexi time including flexible working hours and part-time working. Time Off- Nokia? s flexible working solutions include unpaid time off and sabbaticals.These solutions support Nokia? s philosophy of Employee Personal Growth and Self-management and enable employees to take extended leave from work. Health-care Services – Nokia aims to maintain and improve the working environment and well-being of its employees by offering medical check-ups, counselling and insurance programs to the employees. Volunteering – Nokia's global volunteer program Nokia Helping Hands gives employees a chance to contribute their time and effort to worthy causes in their communities. Nokia employees can use 1-2 working days per year for Nokia Helping Hands volunteering.Other Services – Sporting, social and cultural activities and workplace relationships are promoted within the company. These well-being services can also include laundry service, cafeteria, take-away food, day care and on-site concierge services etc. CONCLUSION Each company is pioneer in their own way of producing their products and equally compensating the employees. TATA Motors, L&T and most companies have evolved from the traditional fixed pay and more and more variable pay is introduced in every company. Nowadays we find that the variable component is quite large as compared to the fixed one.There are huge advantages due to a variable pay and fringe benefits which are as follows: ? Employee accountability ? Motivation to perform more ? Performance leading to rewards and recognition ? High self motivation to perform However, critics have argued that such a pay structure would always put huge loads of pressure on the employees and hence an employee is looked merely as a machine with no emotions. Some of the disadvantages may be as follows ? Increased stress levels due to heavy expectations ? Performance anxiety ? Employee worn-outThus the three manufacturing companies are equally good in compensating the employees. It should be noted that by giving only monetary benefits would not suffice the needs of the employees as not everyone is motivated only by money. Nokia has this ideology of overall growth of an individual which is the best way to compensate an employee. Thus the company should look after the overall growth of the individual and align his career aims with the goals of the company. [pic] ———————– Personnel Identification, Participation and Stimulation Old Age and Retirement Health Protection Employment Security Fringe Benefits Fringe Benefit – meaning: †¢ Any privilege, service, facility or amenity, directly or indirectly provided to employee by an employer †¢ Any reimbursement for any purpose . †¢ Contribution to approved superannuation fund The term Fringe benefits refer to various extra benefits provided to the employees, in addition to the compensation paid in the form of wage or salary. These benefits can be defined as any wage cost not directly connected with the employees productive effort, performance, service or sacrifice.Different terms are used to denote fringe benefits. They are welfare measures, social charges, social security measures, supplements, sub-wages, employee benefits etc. In addition workers commonly receive such benefits as holiday with pay, low cost meals, low-rent housing etc. Such additions to the wage proper are sometimes referred to as fringe benefits. Benefits that have no relation to employment or wages should not be regarded as fringe benefits even tho ugh they may constitute a significant part of the workers total income.Thus, fringe benefits are those monetary and non-monetary benefits given to the employees during and post employment period which are connected with employment but not to the employees contributions to the organization. Coverage: Fringe benefits covers bonus, social security measures, retirement benefits like provident fund, gratuity, pension, workmen’s compensation, housing, medical, canteen, co-operative credit, consumer stores, educational facilities, recreational facilities, financial advice and so on. OBJECTIVES OF FRINGE BENEFITS: The important objectives of fringe benefits are: 1.To create and improve sound industrial relations 2. To boost up employee morale. 3. To motivate the employees by identifying and satisfying their unsatisfied needs. 4. To provide qualitative work environment and work life. 5. To provide security to the employees against social risks like old age benefits and maternity benef its. 6. To protect the health of the employees and to provide safety to the employees against accidents. 7. To promote employees welfare by providing welfare measures like recreation facilities. 8. To create a sense of belongingness among employees and to retain them.Hence, fringe benefits are called golden hand-cuffs. 9. To meet requirements of various legislations relating to fringe benefits. NEED FOR EXTENDING FRINGE BENEFITS Most organisation have been extending the fringe to their employees, year after year, for the following reasons i) Rising prices and cost of living has brought about incessant demand for provision of extra benefit to the employees. (ii) Employers too have found that fringe benefits present attractive areas of negotiation when large wage and salary increases are not feasible. iii) As organizations have developed ore elaborate fringe benefits programs for their employees, greater pressure has been placed upon competing organizations to match these benefits in order to attract and keep employees. (iv)Recognition that fringe benefits are non-taxable rewards has been major stimulus to their expansion. v) The growing volume of labor legislation, particularly social security legislation, made it imperative for employers to share equally with their employees the cost of old age, survivor and disability benefits. vi) The growth and strength of trade unions has substantially influenced the growth of company benefits and services. (vii) The management has increasingly realized its responsibility towards its employees and has come to the conclusion that the benefits of increase in productivity resulting from increasing industrialization should go, at least partly, to the employees who are responsible for it, so that they may be protected against the insecurity arising from unemployment, sickness, injury and old age. Company benefits-and-services programs are among some of the mechanisms which managers use to supply this security.TYPES OF FRINGE BE NEFITS: Organizations provide a variety of fringe benefits. The fringe benefits are classified under four heads as given here under: [pic] 1. For Employment Security : Benefits under this head include unemployment, insurance, technological adjustment pay, leave travel pay, overtime pay, level for negotiation, leave for maternity, leave for grievances, holidays, cost of living bonus, call-back pay, lay-off, retiring rooms, jobs to the sons/daughters of the employees and the like. 2. For Health Protection:Benefits under this head include accident insurance, disability insurance, health insurance, hospitalization, life insurance, medical care, sick benefits, sick leave, etc. 3. For Old Age and Retirement: Benefits under this category include: deferred income plans, pension, gratuity, provident fund, old age assistance, old age counseling , medical benefits for retired employees, traveling concession to retired employees, jobs to sons/daughters of the deceased employee and the like. 4. For Personnel Identification, Participation and Stimulation: This category overs the following benefits: anniversary awards, attendance bonus, canteen, cooperative credit societies, educational facilities, beauty parlor services, housing, income tax aid, counseling, quality bonus, recreational programs, stress counseling, safety measures etc. CLASSIFICATION OF FRINGE BENEFITS 1. PAYEMENT FOR TIME NOT WORKED:-Benefits under this category include sick leave with pay, vacation pay, paid rest and relief time, paid lunch periods, grievance time, bargaining time, travel time etc. 2.EXTRA TIME FOR TIME WORKED:-This category covers benefits such as premium pay, incentive bonus, shift premium, old age insurance, profit sharing, unemployment compensation, deewali or pooja bonus, food cost subsidy, housing subsidy, recreation etc. 3. EMPLOYEE SECURITY:-Provided with the benefits of confirmation of the employee on the job creates a sense of job security. Further, a minimum and continuous wage o r salary gives a sense of security to life. 4. SAFETY AND HEALTH:-In India, the Factories Act, 1948, stipulated certain requirements regarding working conditions with a view to providing a safe working environment.FRINGE BENEFITS IN A MANUFACTURING FIRM To study the fringe benefits provided to employees particularly in a manufacturing concern , lets look at some of the major manufacturing companies. These are: i) Larsen and Toubro iii)Nokia ii)Mahindra and Mahindra iv)Tata Motors LARSEN AND TOUBRO: The governing theme in this organisation is the well being of employees. The salary and benefits offered are on par with the best available in Construction Industry.A few important perquisites & welfare schemes are highlighted below: Special Facilities for Site employees are provided. These special facilities include: ? Subsidized accommodation, ? Part furnishing of accommodation provided ? Free transport facilities for work. ? Special Medical Insurance Scheme – This scheme is in a ddition to other medical benefits available to employees. Employees have the option of covering their parents, aged upto 85 years under this scheme. ? Retirement Benefits – All staff members are covered under Provident Fund and Gratuity Scheme. L&T Institute of Technology, Mumbai is an exclusive facility for L&T employees' children. -The Institute conducts four-year industry-integrated diploma courses in Mechanical Engineering and Electronics Engineering. On successful course completion, students are awarded diplomas by the Directorate of Technical Education, Maharashtra to which LTIT is affiliated. Prize Money for Academic Achievement: To acknowledge and motivate meritorious wards of employees, the Welfare Department of L;T presents cash awards to students who have scored high percentage marks. There are several additional benefits at Managerial Levels.Several attractive benefits are available including ? Provision of company car, ? Loans for furniture, housing ? Childrenâ⠂¬â„¢ higher education ? Purchase of Personal Computer, ? Membership of Superannuation scheme ? Reimbursement of expenses on club membership MAHINDRA AND MAHINDRA: COMPENSATION RULES AND DESIGN GUIDELINES Monthly Components Guidelines ? Basic Minimum Basic figure for skilled, semi skilled and un skilled employees is a minimum of Rs. 2650, 2950 and 3250/-. However on the safer side, Basic figure less is not less than Rs. 3500/- p. m. Income Tax Benefit: NIL House Rent Allowance (HRA) Maximum 50% basic (Metro cities) 40% basic (non metro cities).Income Tax Benefit: Excess of Actual rent paid over 10% of Basic salary OR Maximum HRA allowed (50% or 60% of basic) OR Actual Rent Paid – whichever is lower is Exempt from Tax. ? Transport Allowance Conveyance allowance meant for transportation between office and residence only. Income Tax Benefit: Exempt maximum up to Rs. 800/- per month. No proof required. ? Children’s education allowance Income Tax Benefit: Rs. 100 per child subject to max 2 children. Hence maximum Rs. 200/- is exempt Special Allowance Balancing figure – after choosing all the above components with respect to their maximum limits absorbed, remaining amount can be named as Special Allowance. It is fully taxable. ? Medical Reimbursements Pay against medical bills Income Tax Benefit: Maximum Rs. 1250/- p. m. (Rs. 15000 p. a. ) is exempt only if Original Bills are provided ? Food Coupons Non cash component, exempt up to Rs. 1000/- p. m. ? Provident Fund (Retrials) Employer’s contribution (this is given to RPFC directly. However employee’s contribution is deducted from his Monthly salary above and sent to RPFC.Hence total deduction works out to be 12+12 = 24% of Basic. Income Tax Benefit: Employee’s contribution of 12% is eligible for Deduction from Taxable income. It can be treated as exempt investment. ? Gratuity(Retirals) It is an annual component. 15 days monthly basic per year. ? Leave Travel Allowance / Conc ession (Annual) Journey within India primarily by Rail – 2nd A/c class for employee and his immediate family (spouse, children, parents, siblings). ? Gift Vouchers Non cash component, these coupon companies like Sodexho Pass provide attractive Gift Vouchers, which is given on Diwali Festival Occasion.For junior employees amount can be lower, for seniors, amount can be higher up to Rs. 5000 or so. PERQUISITES For Senior Management Employees only ? Rent Free Accommodation Income Tax effect :Taxable perquisite – Value of rent free accommodation is considered to be taxable for the period of house occupied is either of the following: 10% of Salary (for metro cities) or (7. 5% for non metro cities) + Excess of Fair Rent Value (market rent) over 60% of salary (i. e. Market Rent – 60% of salary) = Total taxable value of rent free accommodation ? Car (For personal) Owned by the EmployerIncome Tax effect: Taxable Value includes the following – Actual Running ; Main tenance expenditure incurred by the employer + Driver’s Salary + Depreciation – any amount charged by employer to employee for personal use of the car. ? Employee Stock Option Plan – Employee exercises the option plan by buying out the shares during the exercise period however tax liability occurs only when an employee sells the shares on the value of sale made under the Capital Gains head of income. OTHER BENEFITS ? Personal Accident Insurance Scheme (For employee only) Medical Insurance Scheme (For employee ; dependents which can be spouse,first two children, parents or in-laws (either of them) etc. ? Performance linked insurance plan – The Performance Linked Incentive Plan is based on employee’s Performance Ratings during the Annual Performance Appraisal Plan in the month of March / April each year. Each employee would be eligible for a performance based incentive plan based on following guidelines. Maximum Potential Incentives under PLIP will b e 30% of Total Monthly Salary. OR up to Rs. 75000/- p. a. TATA MOTORS i) Gratuity – The Company has an obligation towards gratuity, a defined benefit retirement plan covering eligible employees. The plan provides for a lump sum payment to vested employees at retirement, death while in employment or on termination of employment of an amount equivalent to 15 to 30 days salary payable for each completed year of service. Vesting occurs upon completion of five years of service. The Company makes annual contributions to gratuity fund established as trust. The Company accounts for the liability for gratuity benefits payable in future based on an independent actuarial valuation. ii) Superannuation – The Company has two superannuation plans, a defined benefit plan and a defined contribution plan. Employees who are members of the defined benefit superannuation plan are entitled to benefits depending on the years of service and salary drawn. The monthly pension benefits after ret irement range from 0. 75% to 2% of the annual basic salary for each year of service. The Company accounts for the liability for superannuation benefits payable in future under the plan based on an independent actuarial valuation.With effect from April 1, 2003, this plan was amended and benefits earned by covered employees have been protected as at March 31, 2003. Employees covered by this plan are prospectively entitled to benefits computed on a basis that ensures that the annual cost of providing the pension benefits would not exceed 15% of salary. The Company maintains a separate irrevocable trust for employees covered and entitled to benefits. The Company contributes up to 15% of the eligible employees’ salary to the trust every year. The Company recognizes such contributions as an expense when incurred.The Company has no further obligation beyond this contribution. (iii) Bhavishya Kalyan Yojana (BKY): BKY is an unfunded defined benefit plan. The benefits of the plan accru e to an eligible employee at the time of death or permanent disablement, while in service, either as a result of an injury or as certified by the Company’s Medical Board. The monthly payment to dependents of the deceased / disabled employee under the plan equals 50% of the salary drawn at the time of death or accident or a specified amount, whichever is higher. The Company accounts for the liability for BKY benefits ayable in future based on an independent actuarial valuation. (iv) Post-retirement Medicare Scheme – Under this scheme, employees get medical benefits subject to certain limits of amount, periods after retirement and types of benefits, depending on their grade and location at the time of retirement. Employees separated from the Company as part of Early Separation Scheme, on medical grounds or due to permanent disablement are also covered under the scheme. The liability for post-retirement medical scheme is based on an independent actuarial valuation. v) Pro vident Fund – The eligible employees of the Company are entitled to receive benefits under the provident fund, a defined contribution plan, in which both employees and the Company make monthly contributions at a specified percentage of the covered employees’ salary (currently 12% of employees’ salary). The contributions as specified under the law are paid to the provident fund and pension fund set up as irrevocable trust by the Company or to respective Regional Provident Fund Commissioner and the Central Provident Fund under the State Pension scheme.The Company is generally liable for annual contributions and any shortfall in the fund assets based on the government specified minimum rates of return or pension and recognises such contributions and shortfall, if any, as an expense in the year incurred. (vi) Compensated absences – The Company provides for the encashment of leave or leave with pay subject to certain rules. The employees are entitled to accumu late leave subject to certain limits, for future encashment. The liability is provided based on the number of days of unutilised leave at each balance sheet date on the basis of an independent actuarial valuation.Some other benefits advanced to the permanent employees are: ? Allowances like Transport allowance, Education allowance, Sanitation allowance, ? Leave and travel allowance etc. ? Annual Performance linked Payment ? Free Medical facility for family ? Company loans ; advances NOKIA Nokia is the world leader in mobility, driving the transformation and growth of the converging internet and communication industry. Nokia started its operations in India in 1995 and since then has played a pioneering role in the growth of cellular technology in India.Today it is the leading brand in the mobile devices market in India with one of the largest distribution networks. COMPENSATION ; BENEFITS †¢ Nokia’s Total Compensation Package is tailored for each country. †¢ It typic ally consists of elements such as annual base salary, incentives, bonuses, possible stock options or performance shares, flexible Work-Life balance solutions, and other local benefits. †¢ Nokia rewards employees for good performance, competence development, and for overall company success. This creates a positive and encouraging environment with opportunities for employees to optimize their potential and be rewarded fairly. †¢ Higher performance and contribution leads to higher rewards. The Nokia global market competitive rewards structure addresses the need for flexibility, personalization, empowerment and commitment. The basic salary is set to meet market conditions, the demands of the job and individual competence and performance. The variable part may consist of incentives or bonuses and other compensation, such as overtime pay and call-out pay.Nokia provides compensation on competitive basis it provides employees with market competitive rewards through a flexible glob al structure. The Compensation package consists the following ? Basic pay, equity bonuses and incentives ? Health and welfare benefits ? Vacation and time off The compensation also includes various benefits: ? Insurance (healthcare and life) ? Transportation (free buses) ? gifts on special occasions (e. g. birthday, marriage) ? Relocation support (need based) ? Work related mobile phone ? Education assistance ? Creche support ? Bonus SystemShort-term incentive programs such as individual, team, project/program incentives and the Nokia Connecting People Bonus allow Nokia to offer immediate rewards for employee and team achievements. Eligibility for an incentive, bonus or stock option plans is defined by the content and nature of each individual's job. Local Benefits – Additional local rewards and benefits are also developed to complement the global programs and to ensure that the local market conditions are met. Annual Reviews -Nokia has implemented a global process, where the change in the pay level for each employee is based on the results of the annual performance review.Health -Nokia's Work-Life balance solutions provide health benefits and local retirement benefits are tailored to individual needs according to factors such as tenure, contribution, performance, roles and responsibilities. Nokia offers services, programs and guidelines to support employees? possibilities to maintain work-life balance according to their changing needs and life situations. Typically they include teleworking, mobile working, flexible working hours, sabbaticals, study leaves, health care services as well as recreational activities and other activity clubs.Flexible Working -Depending on the situation and needs, flexible working solutions can provide alternative modes of working such as teleworking at home or at other locations (e. g. working at remote sites). Nokia provide employees with innovative solutions aiming at having positive effects on the overall quality of life, job satisfaction and job performance. Flexi Time – Depending on the local market conditions, employees may take advantage of flexi time including flexible working hours and part-time working. Time Off- Nokia? s flexible working solutions include unpaid time off and sabbaticals.These solutions support Nokia? s philosophy of Employee Personal Growth and Self-management and enable employees to take extended leave from work. Health-care Services – Nokia aims to maintain and improve the working environment and well-being of its employees by offering medical check-ups, counselling and insurance programs to the employees. Volunteering – Nokia's global volunteer program Nokia Helping Hands gives employees a chance to contribute their time and effort to worthy causes in their communities. Nokia employees can use 1-2 working days per year for Nokia Helping Hands volunteering.Other Services – Sporting, social and cultural activities and workplace relationships are promoted within the company. These well-being services can also include laundry service, cafeteria, take-away food, day care and on-site concierge services etc. CONCLUSION Each company is pioneer in their own way of producing their products and equally compensating the employees. TATA Motors, L&T and most companies have evolved from the traditional fixed pay and more and more variable pay is introduced in every company. Nowadays we find that the variable component is quite large as compared to the fixed one.There are huge advantages due to a variable pay and fringe benefits which are as follows: ? Employee accountability ? Motivation to perform more ? Performance leading to rewards and recognition ? High self motivation to perform However, critics have argued that such a pay structure would always put huge loads of pressure on the employees and hence an employee is looked merely as a machine with no emotions. Some of the disadvantages may be as follows ? Increased stress levels due to heavy expectations ? Performance anxiety ? Employee worn-outThus the three manufacturing companies are equally good in compensating the employees. It should be noted that by giving only monetary benefits would not suffice the needs of the employees as not everyone is motivated only by money. Nokia has this ideology of overall growth of an individual which is the best way to compensate an employee. Thus the company should look after the overall growth of the individual and align his career aims with the goals of the company. [pic] ———————– Personnel Identification, Participation and Stimulation Old Age and Retirement Health Protection Employment Security

American Materialism

The world is now filled with corporations dedicated to provide both wants and needs of the people. If a person is craving for Big Mac or missing any episode of a favorite show, the access to acquire what is wanted is delimited by just any means. Corporations are everywhere, go to any place in the United States and there are the hundred corporations waiting just to serve you.American tastes accessibly satisfied anywhere nowadays. The proliferation of American products and corporations dedicated in giving them is not just mere coincidence of society development, but a result of globalization and the trend of conscious disintegration of American attitudes and values, aptly stated, is cultural imperialism.(Galeota, 2004) In 1976, theorist Herbert Schiller defines cultural imperialism as â€Å"the sum processes by which society is brought into the modern world system, and how its dominating stratum is attracted, pressured, forced, and sometimes bribed into shaping social institutions top correspond to, or even promote, the values and structures of the dominant center of the system†. (Galeota, 2004) This statement regards the influence of corporate America as not involving simple consumer goods, but rather the fact those American principles such as freedom and happiness disseminates.Although this is appealing at first glance, in a way it show how society is progressing, it covers the awful truth that many cultures in America, held by moral values and principles are gradually disappearing because of the influence of corporate America. There are many motivations to which American cultural imperialism can be attributed to. Throughout history, there has been the desire to access foreign markets and the belief of the superior America, dominating the world.This desire now transforms into greater desire to control not just the foreign markets, but also the entire consumers of the world, not just in America. This is the enabling factor for business enterprises to expa nd and franchise. The American corporation domination results to local enterprises’ suffering. And because American corporations are able to gain profit, and conveniently serve America interest, they disregard the detrimental effects of American corporations’ control of the global market.Historically, materialism in America can be attributed to the Protestant Ethics and the Expansion of merchants in America. The first reason, attributed to the study of Max Weber â€Å"The Protestant Ethic and the Spirit of Capitalism† (1904-1905), states that because the original settlers of America are Calvinists, their beliefs supplies moral energy and drive towards a capitalist entrepreneur. (M. , 2001) They worked their way into development towards the accumulation of work, but at the same time lived simple lives and failed to enjoy the fruits of their labor.(M. , 2001) This is the principle that governs the protestant ethic, that hard work is essential with simple living. M ore so, the ethic prescribed attributes religious reasons for the manner by which people and society should live. The idea is that hard work is prescribed by God, one of the reasons why we exist. Thus wealth is God-given and seen as God’s reward to those who works hard. This attitude also relates to the nineteenth century belief of the jingoists which attempted to fulfill what according to them was divinely ordained American expansion.The other reason for corporate America’s influence on materialism lies in the expansion of merchants during the 1920’s headed by the group Great merchants (the Sears & Roebuck, Wanamaker’s, and Marshall Fields). (W. , 1993) The group experienced difficulties in expanding their business and thus was motivated to think of ways to have new methods in merchandising, fashion, advertising and consumer credit. Consumer credit became popular as businesses were getting more from credit taxes and interests. Even through the Great Mark et Crash of 1929 and the Great Depression, America did not lose its taste for consumerism and profit.Newer corporations experienced the need for greater mass seduction and gaining of profit after a period of the market’s recession. This did not hinder merchants to expand their options. Business schools started to emerge and the new theories in economics are now greatly reserved for the study concerning business and marketing. Marketing is one of the greatest influences on American materialism brought by corporate America. Advertisements, posters, billboards and others now promises greater benefits for the consumer at a cost which can be redeemed through work and even consumer credit.What this does is to project the image of America as provider of all things and the land of greatness- the reason for American consumers’ clamor for products. Corporation which reached the global market had employed localized strategies to gain their stance in a globally competitive world. Corporations are now capable to expand and sell their product worldwide with the thought that if in America they gain profit, much more in other countries. (W. , 1993) Corporate America influenced not just American consumers to become materialistic, but even global consumers.Corporations have succeeded in making them superior and globally competitive. Products and other items can easily be acquired and consumers find these products as necessity more than luxury goods. Money does not buy happiness. The essential goal in living a full life is not just mere acquisition of money to buy anything you want, or whatever is the hottest item in the market today. What is important is setting the priority to recognize the intangible rewards or life: family, love, relationships, friendships and others.Section 2: No, Corporations does not cause Materialism Life is about achieving happiness. Borrowing Socrates’ thoughts, the goal in life is to pursue happiness. Happiness comes in many forms ; certainly the general idea on happiness comes from acquiring material possession or from the intangible perks of living life, like love, family and friends. The person who thinks of today will account wealth as an important factor in his happiness- not just being satisfied emotionally, spiritually and morally, but also materially.In psychology’s basic needs, we account food, shelter and clothing as the primary needs of the individual. Accomplishing those needs means that the person can now start to live his life comfortable. But as development in society transpires, as people sees the potential of available resources and service to other people as well, the concept of having more than the basic is a reason to work hard and do good in a chosen career. Having wealth is a personal and subjective goal.When one has money, this does not mean that he/she is intrinsically materialistic, it can be said that the benefits of having money in a corporate and capitalism dominated world m eans a comfortable life for families and people. Work pays off with financial gains, and the more hard work put into it, the more rewards for a hard day’s work. People who are somehow viewed as materialistic is charged with this false accusation. It can be realized that with wealth, happiness and other aesthetic meanings to life can be the ultimate and final goal of the person.Acquisition of wealth is now deemed as a way to meet the ends. In a capitalist dominated world, corporate America is now greatly influenced with theories on the economy and business sector. These sectors can be stated as governing factors in the way people live. A country’s market economy is a determinant and a reflection of the people in the society lives. In America, considered as one of the biggest nations in the world; the most competitive, and rich country, had made it a point to provide American consumers their needs and wants.To satisfy their need with their financial ability contributed t o their stance in a globally competitive world. Corporations and businesses should not be blamed for the materialistic Americans. Some Americans work hard for their money, even to the point of having no time for their family and personal life. We cannot blame Americans who has set their priority to work, because behind it, there lays the reason that they want to provide for their family and achieve a sense of self-fulfillment by accomplishing their goals in their careers.It can also be said that those accused materialistic Americans are just reaping their rewards of hard work that their intention is to live fruitfully their given hard labor. After all, they deserve it. Corporations is not a reason for the materialistic America, their main goal is to provide consumers with a range of products they need, they want, and can afford. The society should also not be blamed for spending money or regarding financial status as important in their lives, after all, the true reason behind it all is to be self-fulfilled and happy.Let us look behind the actions and focus on the reasons that reflect who Americans really are, people who are in pursuit of their happiness. Reference: Galeota, J. (2004). Cultural imperialism: an American tradition [Electronic Version], 1. Retrieved April 23 from http://www. encyclopedia. com/doc/1G1-116733753. html. M. , W. (2001). The Protestant Ethic and the Spirit of Capitalism (T. Parsons, Trans. ). New York: Routledge. W. , L. (1993). Land of Desire, merchants, Power and the Rise of a New American Culture. New York: Random House.

Organization Culture Exercise Essay Example | Topics and Well Written Essays - 500 words

Organization Culture Exercise - Essay Example The personnel of the organization are involved as well as specialized in the arrangements of intercultural dialogues, networks and relationships. The organization is also involved in promoting education among the poor people of several countries. Considering the transparent role that the company is playing in terms of bringing together the people of different countries for the promotion of culture, the organizational culture of British Council is an example to be followed by the same people who are involved in different programs initiated by the organization. Considering the discussion of the organizational culture, the Competing Values Framework is one of the most successful business models which can answer well about an organizational environment and its working. The significant traits of this model can be seen through figure presented below: The model presented above can be said to be perfectly executed in the organizational culture of British Council. The human resource development is the key aim within the organization according to which the morale of the individual employees of the organization is boosted through various means. The internal process of the company is very transparent in which all the employees have stability in their job and they have firm control over their duties. The key aim is the spread of the information through all the departments involved in the organization into a particular activity. Growth is another feature that the employees are expected to show in the organizational environment, which means that the employees have to be forward-thinking and have positive approach in carrying out a particular function, and this is one main feature that has been experienced by me in the British Council’s organizational culture. The employees of the BC are also expected to be efficient and productive and for which they have better resources by using which they can become more transparent in their approach that

Theoretical Approaches Essay Example | Topics and Well Written Essays - 250 words

Theoretical Approaches - Essay Example In line with this, chaos theory suggests that a business organization is made up of different departments that are interconnected with one another and that each department is being managed by managers with different set of opinions and ideas (Kirst-Ashman & Hull, 2009, p. 128). On the other hand, complexity theory suggests that the internal system of a business organization is not only self-organizing but also evolving (Ferlie, 2007). Since chaos and complexity theories both recognize the importance of implementing organizational change and flexibility within the workforce (Kirst-Ashman & Hull, 2009; Ferlie, 2007; Grobman, 2005; Schriver, 2004, p. 456), it makes sense that this theory can strengthen the development of organizational culture. Similar to the theory of chaos and complexity, the theory of dialectical also strengthens organizational culture in the sense that it promotes â€Å"conflict resolution† (Chapin, 2008, p. 284). Autopoiesis mean â€Å"self production† (Sori, 2009, p. 22). Unlike the three other theories mentioned earlier, the theory of autopoiesis is more focused on the importance of retaining each employee’s self identity or retaining the existing organizational culture (Mavrinac, 2006). For this reason, the theory of autopoiesis weakens organizational culture in the sense that it actually slows down the process of implementing organizational change (Morgan, 1997, p.

Applying Universal Design for Learning to Inclusive Classrooms in Essay

Applying Universal Design for Learning to Inclusive Classrooms in Saudi Arabia - Essay Example As the report declares the Kingdom of Saudi Arabia attempts to upgrade education to advanced levels to keep pace with advances in science and technology and human knowledge. It has paid increasing attention to special needs, especially in the last decade. The educational system for students with disabilities has improved dramatically since it began several years ago. The Kingdom also has not separated special education for public education at the level of attention. According to the paper findings the laws and regulations in Saudi Arabia has supported the implementation of student with disabilities in general education and has successfully included services for students with disabilities in the public school, these improvements was not followed by effective strategies to implement these programs effectively. The teachers are still unprepared to use appropriate teaching methods to teach students with disabilities alongside with their peers. This paper aims to provide a solution for them by addressing the strategy of Universal Design for Learning as a potential approach to ensure the equal opportunity for all students to participate in the general curriculum. Universal design of learning has not been addressed in my country, Saudi Arabia. It is an emerging topic that being discussed, but, there is no research conducted in this topic yet. With the introduction of inclusive classrooms in Saudi Arabia, there have been an increasing number of diverse students in classrooms.

Summary Essay Example | Topics and Well Written Essays - 250 words - 201

Summary - Essay Example The Bedouin people are described as nomadic and the government effort to offer them alternative settlement has led to resistance and subsequent failure. This is because their ways of life are not similar as that adopted by the nation states. Following the advice of Dawn Chatty an anthropologist, the society is slowly embracing change. The society has begun to change in some aspects such as adoption of trucks instead of a camel. The author begins with a description of how potatoes are grown in the Andean highlands of South America. Potatoes are mostly grown in the highlands and not on lower lands in the region. The assumption is that because corns are grown in the lower lands, there is less space available to grow potatoes. Therefore, potatoes are likely to be grown in highlands where conditions are poor for corns. In addition, anthropologists are hired to advice on how potatoes production can be increased in a sustainable manner in Peru. The anthropologists conducted an investigation in different parts of the world. The results were worrying as they showed that the growth of potatoes in highlands had severe consequences. This is because it damaged the environment as most of the land was left free for erosion to take place at high rainfall. Hence, the advice of anthropologists showed that the production of potatoes in highland is not

Analysis of Articles Essay Example | Topics and Well Written Essays - 1500 words

Analysis of Articles - Essay Example deeply rooted issues of inequity and insufficient freedom of thinking should be discouraged in the educational systems for the overall betterment of the society. The purpose of this article is to highlight the profound importance of multicultural responsive approach in teaching process. Deplorably, many students do not have much access to the learning facilities owing to the unjustified or discriminatory attitude shown towards their cultures and languages. Nieto (2003) has suggested that multicultural education is the only helpful proposal to facilitate all the students on equal terms. There is a big chance that students may start feeling ashamed of their cultural identities and traditions when surrounded by their other fellows who come from rich cultural backgrounds. Deep analysis of this article shows that multicultural approach can make a student proud of his/her heritage, boost his/her self-esteem, and enhance academic performance. It also shows that a multicultural or multilingu al classroom is one where multicultural responsive approach is applied to make the students realize that their backgrounds are long-term assets for them that they can utilize in their learning period and teachers should also know how to teach diverse students in a harmonious environment. The purpose of the article by Villegas & Lucas (2002, pp. 20-32) is to identify that teachers have to deeply analyze and assess themselves to find out if they are actually culturally responsive. Teachers can profoundly influence the students, and if they are free of complexes and biases, they can inculcate the same level of positivism in their students. They have to scrutinize their own cultural backgrounds and beliefs first, to make the students realize the importance of their value system later. In a healthy multicultural teaching setup, teachers are sensitive enough to detect even the slightest conflicts between students that are culture-oriented. Students from diverse cultural backgrounds should be

Community based corrections, a issue that is most critical today, Essay

Community based corrections, a issue that is most critical today, - Essay Example As well, there is a demonstration of the valuing of diversity in the organization and the environmental trends faced. This serves as a good example of community based corrections, an issues that is most critical in the present day. Introduction: Characteristics and Environments of Medicare Program In a community, it is necessary to have all needs exampleof the people catered for. In an urban setting, there are very many needs which have to be considered and be put in place. For instance, in a city of five thousand people, it is necessary to have all considerations put in place in a manner which solves the major needs and requirements for all. Whenever planning a new urban setting, all human needs should be appropriately considered. The major needs in such a setting include water availability, electricity, sanitation, health services, jobs, building types, transportation systems, and recreational land. These are some of the issues every community faces in the recent period. However, i n this paper we will examine certain programs, which are symbolic of the issues being faced recently. The use of examples and relevant illustrations as well as organizations has been cited to shed light on the issue accordingly. Human service organizations should be able to come up with appropriate programs and environments which have the capability of meeting the basic needs for the clients and the society in particular. This can be achieved through having intellectual characteristics which shall help in building a better environment which promotes the human services being offered from the organization (Brian, 2009). For instance, the Medicaid and Medicare programs in the United States are very important in ensuring that the country has been given within the necessary services. Generally, there is a very big importance with the appropriateness of characteristics and environment for all human service organizations (Medicare Program, 2008). This paper will thus discuss in details the characteristics and the environment of Medicare Program in United States of America. Medicare Vision and Mission For any kind of organization which is offering human services such as the Medicare Program, there is a very big necessity of coming up with appropriate missions and visions statement which keep a good characteristic and a better environment for the organization. This as well ensures that proper operations being done in the organization are always aimed in the realization of the organization’s goals and objectives (Taylor, 2008). The Vision of Medicare has been the provision of a program which has to be of high quality, purely equitable as well as a sustainable health program which shall meet the needs and expressions of all the people in United States. Such a vision has been playing a major role in elevating the services which are on offer by the organization (Marmor, 2000). The Mission as well has been in making sure that the best voice and care has been given to all the people of the country and as well strengthen the health care system of the country through improved healthcare access and equitable future health care for all. Medicare Organization: Governance and Staffing In this organization, governance and staffing have been seriously undertaken in order to ensure that the right environment has been created which sees all the people being given the necessary

American Tool Works Essay Example for Free

American Tool Works Essay This course focuses on improving the performance of the firm and its supply chain through coordination among multiple sites, functions, and economic actors (customers and suppliers). Students will know how to design and implement strategies for structure and management, both cross-functionally, with the firm, and across an industry value chain among interacting firms. These strategies include restructuring supply chain facility networks, coordinating information and materials flow, managing supplier relations, and managing customer order fulfillment processes. The theme of the course is that strategies that enhance integration throughout the supply chain can lead to improved performance (in terms of efficiency, effectiveness, quality, customer satisfaction, cost, flexibility, etc. ), providing firms with a source of competitive advantage. TEXTBOOK: D. Simchi-Levi, P. Kaminsky, and E. Simchi-Levi, Designing and Managing the Supply Chain: Concepts, Strategies, and Case Studies, 3rd ed. , McGraw Hill/Irwin, New York, 2008, ISBN 978-0-07-298239-8. READINGS:Additional articles and cases will be made available through WebCT and http://cb. hbsp. harvard. edu/cb/access/5023124 SOFTWARE:The Beer Game simulation software is available on the web and will be used for real-time ordering, planning, forecasting decisions in the supply chain. The Risk Pool Game is available on the CD that comes with the text. The Global Supply Chain Management Simulation is available through harvardbusinessonline. com and allows students to manage product design, procurement, and production for four simulated years. Excel will be used for inventory management, supply contracts, and for optimal resource allocation and distribution network configuration. PREREQUISITES: Second year standing COURSE OBJECTIVES: 1. Recognize salient challenges and opportunities for managing supply chains. 2. Become familiar with supply chain strategies that have been adopted by leading companies. 3. Learn to use several analytical tools to assess tradeoffs and support decision making. METHOD: This course stress those models, concepts, and solutions methods that can be applied to the design, control, operation, and management of supply chain systems. The course includes lectures, case discussions, presentations, and hands-on, practical exercises and games to provide both a sound base of learning and an opportunity to test and develop skill. Students should do all of the assigned readings and cases before coming to class, and prepare for, and contribute to, class discussions. Excel is used to support the quantitatively intensive topics. STUDENT TEAMS: Teams will consist of about five students who will work together as the presenting and questioning teams for cases and articles as described below. The teams may allocate the work as desired, as long as all team members agree with the allocation. The team should let a member know if they are not performing at an appropriate level, and should contact the instructor if problems persist. Each team member will provide the instructor with an evaluation of their team members’ performance at the end of the term by allocating 100 total points (no self-allocation) between the other members. This information will be used to adjust team work grades. CASE PRESENTATIONS: Each student team will have the opportunity of serving as the â€Å"presenting team† for two of the cases and the â€Å"questioning team† for one of the cases that we will discuss in class. The â€Å"presenting team† will provide the background and content of the case, an analysis of what the company did correctly or incorrectly, and suggestions about what the company should do in the future. They should also address any questions given as part of the case write-up or indicated by the instructor. The â€Å"questioning team† will be responsible for questioning the presenting team, offering alternative solutions, and for leading the rest of the class in a discussion of the case. The questioning team will submit a written list of questions prior to the presentation. The members of the class will be asked to assess the performance of both teams. The instructor will incorporate the class evaluations into the presentation grades.

Material Science Essay Example for Free

Material Science Essay Abstract In this assignment I will be defining the 3 essential properties of every material and describing those. I would also be describing how silicon-based semiconductors revolutionized computing. I will also define what microchips are and how they relate to integrate circuits. Since the pressing questions about the increasing ability of computers to quickly process large amounts of information is whether a computer can be built that is considered â€Å"alive† or â€Å"conscious.† I will also be defining artificial intelligence and telling the difference between the human brain and the central processing unit of a computer. Material Science There are three essential properties of every material that scientists use as a foundation for most every study. First it is the kind of atoms that is made up from the material. There are the neutral elements and the compound elements. The neutral elements would have the identical amount of protons and electrons; this would essentially terminate one another, which would leave the protons and electrons neutral. The compound element is when there is a combination of more than one element. The atoms are second in the way that they are arranged. A great way to explain this is by relating atoms of liquid and atoms of solids. For example the atoms of liquids move around allowing the atoms of solids which are packed together. The way that atoms are attached together is number three. These are the key properties when understanding the study of materials. The strong point of the material, this is the capability to endure forces being useful to it without breaking, this is first. The materials elasticity is second, which is the capability to flex while returning to its original form. Number three is the materials plasticity; this is the ability to change its shape forever. Thanks to the starter of semiconductors, computers have developed over a billion times faster than one of the first built in 1946 (ENIAC). Describe how silicon-based semiconductors revolutionized computing. Since silicone semiconductors are capable to move easily through the solid component it is more proficient than copper based conductors. Silicone based conductor’s makes holes which produces and fills a space constantly. This means electrons jump from one atom to another. This will also change the silicon through a process called doping by adding either phosphorus or aluminum the desired effect is achieved. When adding phosphorus to silicon it develops n-type which is negative-semiconductor. When adding aluminum to silicone it develops p-type semiconductors. These are both essential parts functions efficient electrical devices microchips, which are used in computers. Microchips are positive and negative type semiconductors. Microchips do a detailed function. A microchip is individual diodes and transistors will play a big part of the essential function in modern electronics, although these strategies have been mainly replaced by much more complex arrays of P- and N- kind semiconductors, known as microchips. Microchips may join hundreds or thousands of transistors in one integrated circuit, particularly intended to do a specific role. They are related to integrated circuits this is why. Combined circuits (microchips) are the main component in devices such as microwave calculators, and other devices. An integrated circuit microprocessor lies on modern technology. Modern technology is occupied with electrical integrated circuits. Such as, Televisions, MP3 players and computers all contain integrated circuit which allows them to perform specific functions. Also known as microchips or microprocessors, these circuits keep track of all the information being transferred within the device, in essence giving it life. Jack Kilby and Robert Noyce are both who take credit with inventing the integrated circuit, both coming up with the idea within a year of each other while working for separate companies. Artificial Intelligence is a division of science which deals with helping machines and finds explanations to complex problems in a more human like manner. This normally contains borrowing features from human intelligence, and applying them as procedures in a computer friendly way. A more or less well-organized approach can be taken depending on the necessities recognized, which impacts how artificial the intelligent performance seems. (http://ai-depot.com/Intro.html) The 2 essential differences between human brains and the central processing unit of a computer is the brain-computer metaphor has served intellectual psychology well, research in intellectual neuroscience has revealed many significant changes between brains and computers. Escalating these differences may be crucial to understanding the mechanisms of neural information processing, and eventually for the creation of artificial intelligence. (http://scienceblogs.com/developingintelligence/2007/03/27/why-the-brain-is-not-like-a-co/) One difference is that brains are analogue and computers are digital. For instance one of the primary devices of information communication appears to be the amount at which neurons fire a fundamentally unbroken variable. Likewise, networks of neurons can fire in relative synchrony or in relative confusion; the coherence affects the strength of the signals received by downstream neurons. Lastly, inside each and every neuron is a leaky integrator circuit, composed of a diversity of ion channels and endlessly changing membrane potentials. (http://scienceblogs.com/developingintelligence/2007/03/27/why-the-brain-is-not-like-a-co/) Another difference is short-term memory is not like RAM. While the superficial similarities between RAM and short-term memory encouraged many early intellectual psychologists, a closer examination reveals strikingly important differences. Although RAM and short-term memory both seem to required power, short-term seems to hold only to long-term memory however. RAM holds data that is Isomorphic which is having similar appearance but different ancestry. Not like RAM, the capacity limit of short-term memory is not fixed, the capacity of short-term memory seems to vary with differences in processing speed as well as with expertise and understanding. (http://scienceblogs.com/developingintelligence/2007/03/27/why-the-brain-is-not-like-a-co/)

Factors Of Waste Generation Environmental Sciences Essay

Factors Of Waste Generation Environmental Sciences Essay As a development country, the economic keep on growing and a lot of construction project will be carry out. Since this construction project is kept on increases, it will face a major problem on waste management. It is no longer strange or new for the construction waste and pollution produced in the sites which affect the environment issue. Reuse and recycling of construction waste is now a big recommendation for nowadays construction industry. There is a waste management which conducts a different management process in all over the world. Malaysia is using the Site Waste Management Plan to control the waste in our country. However, there are not much contractor follow the Site Waste Management Plan and just simply dump the construction wastes anywhere. The aim of this study is to learn the ways of recycling and reuse of construction waste management in a construction. Basically this study focus on what type of waste recycle to be use, which construction waste can be recycle or cannot be recycle, and the successful demolition of waste and issue of waste. With the study of waste management in Malaysia, I can know how the contractor did the waste management and how much level of awareness about waste minimization by contractor. 1.2 Introduction Construction waste is no longer a new issue or topic for a construction industry. Some waste is unavoidable even the design is perfect in a construction industry. Construction projects are required to make sure that it give impulse to the economy, improve the standard of living and provide opportunity for jobs. The overall construction industry make profit to the country however it is not an environmentally-friendly industry as it will cause air, water, noise and land pollution which all can be linked to the construction industry (Mohd Nizam Bin Yusoff, 2010). It is to be said that the construction industry creates chances and injects money into a nations economy by giving an opportunity for foreign and local investment (M. Agung, 2009). However, despite these contributions, the construction industry has also been linked to global warming, environmental pollution and degradation (Jones Greenwood, 2009). As we all know that not only construction can generates a huge amount of pollutants, including solid waste, noise, dust and water, other industries also will generate but in a small amount as compare to construction industries (Ball, 2002; Morledge Jackson, 2001). To start construction activities, construction cannot start if no any other direct influence industries. There are many direct influences on many other industries which define as both purchasing the inputs from other industries and providing products to almost all other industries, eliminating or reducing waste will produce a great amount of cost savings to society (Polat Ballard, 2004). Although Material Storage Management (MSM), the new concept for minimizing the waste in the construction industry is recognize, but contractor is not fully participate for this new concept. As the cost of labour is expensive than building materials cost, contractor rather allow construction material waste than put more human resources in managing the waste materials (Yau and Wong, 1997; Wong, 2000). Since foreign country are advance in controlling the construction waste strategies, Malaysia as a developer country should also consider about the problem occur in construction waste management. Recycling of construction waste will help the communities to reach the goal by preserve valuable space in their local landfills (Schlauder and Brickner, 1993). Nowadays many reuse and recycle method for construction waste which will lead to minimization of construction waste. Contractors will have to participate on such recycle method to overcome construction waste management problems. 1.3 Problem Statement Construction waste has affected the environmental problems especially for many large and developing cities. About 38% of the construction waste is generated from construction, which is among 6,408 tonnes of waste per annum are produced from construction activities. The amount wastes generate from construction industries is high as compare to other industry. This problem will affect the cost to expel the construction and demolition waste rising rapidly as it is becoming more and more expensive. The construction and demolition waste (CD) is the most critical waste in the whole world. According to Malaysia Environmental Quality Report 2005, the total quantity of wastes in a year is 548,916.11 metric tonnes. This is a huge amount of wastes that we need to be considered and find out a way to control this situation. As from the Malaysia Environment Quality Report 2005, the oil and hydrocarbon waste has the highest percentage 22.4 while phenol/ Adhesive/ Resin waste has the lowest percentage of 0.3. On the other hand, for the type of industry, electronic waste is the highest with percentage of 23.7 while printing and packaging waste is the lowest with percentage of 0.5. Construction industry is a huge consumer of non-renewable resources and a massive producer of waste and the operation of the buildings are responsible for about half of the toal CO2 emissions (K. A. M. Kamar, Z. A. Hamid 2011). Therefore, it is needed to find out the solution and way to conduct waste control to minimize the construction waste. This must be start from now on and being practice by all construction industry to avoid pollution of environment and reduce the construction waste. 1.4 Scope of Study Construction waste management is too wide for carrying out a research as waste is classified into two types, waste of material and waste of manpower. In this situation, I will narrow down the scope of study for construction waste management in order to get my work done smoothly. In this case, I specify my scope of work by focusing on several aspects on construction waste management. Main focus of my research is on the Kuala Lumpur construction companys waste management practices in Malaysia. I will mainly focus on type of construction waste material which are metal and also concern about metal industry. This is because metal is considers as the middle waste produce in the construction industry and it is a common waste. Metal is always being used by construction industry and almost all the metal waste are not reuse or recycle in a proper ways. Besides, I will also focus on how the contractor reuse, recycle and remove other construction waste material from site. As for different construction industry, they will practice different ways of settling the construction waste and this will be interesting to be known. 1.5 Aim and Objectives Aims: To study the ways of recycling and reuse of construction waste management in a construction. Objectives: 2.2 To investigate the issue of waste generate by construction industry. 2.3 To determine the several factors lead to the waste generation and the success for recycling and demolition of construction waste. 2.4 To determine which construction waste can be recycling and which construction waste cannot be recycle. 1.6 Research Methodology Literature Review I will carry out my research by conducting literature review to further understand and be more familiar on the title and scope of research that I had chosen. I will try to read ad much information as I can about my topic which mainly obtains from internet, journal, books, newspapers, magazine and reference books. My literature review focus on the ways to recycle construction waste material, cause an effect of construction waste material and construction waste material pollution issue. As an overall picture, I carry out literature review to furnish myself on the construction waste management scope in our country. Questionnaire As for this research on construction waste in Malaysia, I will conduct questionnaire which mainly focus on main contractor, developer and sub-contractor. I will give out my questionnaire to about 70 construction firm to help me complete my survey question. I expected that I will receive about 30 respondents to enable me to analyze on the result and continue carry out my research study. The survey questions are design based on the aim and objectives that is stated earlier. Interview Interview will be conduct with main contractor or site agent to further understand their ways to remove construction waste in the site. Throughout interview, I can find out the difficulties of handling construction waste. Contractor can share some experience on how to reduce the waste or how to remove the waste on construction site to me and I think this might be helpful for me to do my research. Chapter 2: Literature Review 2.1 Definition of waste Nowadays the amount of construction waste contribute in a development country is extremely high. As compare to other waste produce by other industries, the construction waste is the highest generation of waste. Waste can be simply define or describe as the material which is produce by human or from industry which does not has residual value ( Serpell and Alarcon, 1998). There are a lot of definitions to describe waste as show below: Waste can be defined as that which can be throw away or dispose without reducing customer value. (Polat and Ballard, 2004) The loss or damage of whatever kind of resources is considered as waste. The waste on materials, time (labour and equipment), and capital is mainly conducted by activities that generate direct or indirect costs but do not increase any value to the last product from the point of view of the customer. (Formoso et al., 2002) Any substances or objects that are mainly for disposed or intended to be disposed or are needed to be disposed off by the provisions of national laws are defined as waste. (The Basal Convention, 1989) The by-product which is generated or remove from a construction work, renovation work and demolition work or sites of building and civil engineering structure is consider as waste. (Cheung, 1993) For any substances or article which are need to be disposed of as being broken, worn out, contaminated or otherwise spoiled is consider as waste. (Section 75 of U.K. Environmental Protection Act (EPA), 1990) Table 2.1 Definitions of waste There are many waste generate everyday in a construction site such as construction waste, material waste and solid waste. Construction waste: Construction wastes are the wastes that are generated from the various activities carry out from the construction which is relatively clean and heterogeneous building material (Tchobanaglous et al., 1993). It is also define as the waste which includes the delay in time consuming, unsafely, rework, unnecessary transportation journeys, far distances, improper management of programme and poor constructability (Lee, et al., 1999). Besides that, (Peavy et al., 1985) indicated construction waste as the waste which is conducted from building works, demolition works and refurbishment works for individual housing, commercial building or other structures. According to (Shen et al., 2004), Construction wastes are arising from the different types of construction activities including the excavation, civil and building construction, site clearance, demolition activities, roadwork and building renovation which result the wastes in the formation of building debris, rubble, earth, concrete, steel, timber and mixed site clearance materials. For the new construction wastes, it is composed primarily of mixtures of unused or damaged raw materials as well as off cuts (discarded cut material) and packaging (Magdich, 1995). Materials waste: Materials waste is mean by whatever material that are far away from earth materials which requires to be transported elsewhere from the construction site or used among the construction site itself for the objective of land filling, incineration, recycling, reuse or composting, other than the intended specific purpose of the project due to materials damage, excess, un-reuse, or non-compliance with the specifications or being a by-product of the construction process (Ekanayake Ofori, 2000). Material wastes are categorized by the activity which are over-ordering, overproduction, wrong progressing, unsatisfied storage, manufacturing defects and theft or vandalism by human ( Garas et al., 2001). Solid waste: Wastes generate from human and animal activities are called solid waste. Wastes establish by public authorities for final disposal, including hazardous waste, liquid-solid sludge from industry and water/waste water plants are within this definition (Kiely , 1997). Solid waste is also to be said as the waste which is in solid form that are unusable or unwanted generally conducted by human activities (Peavy et al., 1985). 2.2 Issue of Waste When due to the issue of waste, the construction waste is or will subsequently become a serious environmental issue in many cities and countries all around the world (Chen et al., 2002; Ferguson et al., 1995; Shen et al., 2000, 2002; Smallwood, 2000; Wong and Tanner, 1997). (Faniran and Caban, 1988; Kibert, 1994; Ferguson et al., 1995; Graham and Smithers, 1996; Guthrie et al., 1999; Symonds, 1999; Lawson and Douglas, 2001.) Stated that waste management for construction and demolition activities has become the major environmental problems in many municipalities. Whenever there is a construction activities carry out, there will produce waste. Waste from the construction industry will cause global warming, environmental pollution and degradation (Jones Greenwood, 2009). Environmental problems in many big cities are also cause by the construction waste generated in construction activities (Begum et al., 2006; Chen et al., 2002; Teo Loosemore, 2001). There are several construction materials which contribute the cause of wastes such as steel reinforcement, premixed concrete, cement, sand, lime and premixed mortar, bricks and blocks, ceramic tiles pipes and wires Formoso et al., (2002). Based on the analysis on sources of wastes concluded that a high amount of material wastes is generated due to the flow of activities like material delivery, inventories and internal transportation and handling, which are usually neglected by site management (Formoso et al., 2002). A research from Environmental Protection Department stated that a daily average of 37,690 tonnes of Construction and Demolition (CD) wastes was conducted (EPD, 2000 a). Besides that, due to the development country which the construction industry activities increasing rapidly and shortage of sustainable landfill sites, the construction wastes are becoming a serious problem forcing the professionals and researchers to focus on the way to reuse the construction wastes (Masood et al, 2002). Globally estimate that many landfill sites around the world will receive 10-30% of construction and demolition (CD) waste frequently (Fishbein, 1998) while (Magdich, 1995) stated that construction and demolition wastes to be throwing to the landfills will contribute 25 percent from all the wastes. There are about 1-10% of the purchased construction materials will be leave at the site for the residential projects as waste (Bossink and Brouwers, 1996). Recent research which carry out in UK stated that at least 10% of all raw materials delivered to the sites will be wasted in the case of damage, loss and over-ordering (Guthrie et al., 1998). In the year of 2005, our lan dfills will be fully dispose of waste and the construction industry will no longer depend on landfills to dispose waste (EPD, 2002a). Other wastes are easy to be handled but for the construction waste, it is more difficult to be reuse or recycle due to the high levels of contamination and a huge degree of heterogeneity. (Bossink and Brouwers, 1996) say that construction waste also contains an extremely high amount of chemical wastes which is harmful and hard to be handling. Usually for the construction waste generate in construction activities will be dump to landfills and in recent days construction waste is recommended to be recycle to recognize its value and potentials of reusing them in future construction project (Trankler, et al., 1996; Peng et al., 1997). As for the total landfills wastes, construction and building activities takes 30% of the total volumes in the States while UK adds more than 50% and Australia takes 20%-30% (Teo and Loosemore, 2001). Research on the construction and demolition wastes has been done which indicate that about 15%-30% of all solid waste by weight and more than 90% of this waste is from landfill in the gulf region, especially in Kuwait (Kartam, et al. 2004). Untitled.png Figure 2.2 Hierarchy of construction and demolition waste (Peng et al., 1997). There are limited practices among the construction sector on the waste minimization, reuse and recycling method because of the building materials which are at relatively low cost (Begun et al 2009). There is no forcing that the construction companies must practice sustainable resource and waste management which conclude that illegal dumping is still an issue for the authorities (Begun et al 2009). As this figure 2.2.1 is concern, it specified that for the solid waste, it contribute the most among the other waste produce in a construction industry in Malaysia. Untitled.png Figure 2.2.1 Percentage of solid waste in 1994 by  ¼Ã‹â€ Hassan et al. ¼Ã…’1998). 2.3 Factors of waste generation 2.3.1 Classification of waste There are classifications of wastes in the construction industry. Research from the pass indicated that the material waste will occur or appear throughout the construction project no matter in initial stage, design stage, construction stage or operation stage (Craven et. al., 1994; Faniran and Caban, 1998; Gavilian and Bernold, 1994; Spivey, 1974). Basically for the building construction waste there will divide into two categories namely structure waste and finishing waste (Skoyles and Skoyles, 1987). Structure wastes are those wastes such as concrete fragment, reinforcement bars, abandoned timber plate and pieces. On the other hand, for finishing wastes, it included a wide range of waste materials which is generated during the finishing stage of the building (C.S.POON*, ANN T.W.YU and L.JAILLON 2003). Furthermore, wastes are being arranged into specific categories like demolition materials, packaging materials, wood, concrete, asphalt, garbage and sanitary wastes, scrap metal, products, rubber, plastic and glass, and pesticides and pesticide containers (Spivey, 1974). Singapore defined the classification of construction material waste into three major categories namely material waste, labor waste and machinery waste (Ekanayake and Ofori, 2000): Material waste: Any kind of materials which is unused and rejected as worthless or unwanted. Labor waste: Simply mean that the waste conducted by laborer such as concrete wasted due to unsatisfied workmanship, brick lay wrongly and broken of floor tiles. Machinery waste: Machinery which is order to the site but did not carry out the construction activities. Classification of solid waste is as below: Municipal waste which the wastes are paper, plastics, food wastes, ashes, and special wastes include Street sweepings and dead animals. Industrial waste which the wastes are timber, demolition and construction waste, treatment plant waste, hazardous waste. Hazardous waste which the wastes are radioactive substances, chemicals, biological waste, flammable waste and explosives. (Kiely , 1997). 2.3.2 Construction Industry Waste Generation A study on the generation of construction waste in the construction industry is very important. Waste generates in many kind of situation and it is important to be identified to reduce and improve the waste management. Nowadays a lot of countries were developing well in construction industry and cause the generation of huge amount of construction waste. Demand for houses and major infrastructure projects make the amount of construction waste keep increasing rapidly which will cause environmental issue (Nasaruddin et. al., 2008; Siti and Noor, 2008). Construction and demolition wastes surpass the volume of municipal wastes in most of the countries. This simply means that construction activities generate and produce a large amount of waste (Sim Lee Gaik, 2005). (Graham and Smithers, 1996) stated that as long as a construction activities or project is concern, there are several factors which will lead to the production of waste. Basically, it is often that the construction wastes are come from the result of human error in design, procurement method, material handling, residues of raw materials and unexpected change in building design (Bossink and Brouwers, 1996). Generally about 10% of the materials delivered to construction site will become wastes at the end of the construction activities (Magdich, 1995). A study contribute that the largest waste generated materials or component is woody (Goetz, 1998). As for other countries, waste generation is show as below: Hong Kong generated the major solid waste in construction industry and in the year of 1998, it generated approximately 32,710 tons of construction and demolition (CD) wastes per day (Poon et al., (2001). Greece surpasses 3.9 million tons of construction and demolition wastes for the year of 2002 which will continue increase the amount of waste subsequently (Fatta et al., 2003). Australian landfills have 20% to 30% of construction waste out of all wastes are being dispose (Craven et al., 1994). Brazil is to be saying that the amount of construction waste generated will be 20% of all materials delivered to site (Formoso et al., 2002). United States Environmental Protection Agency (USEPA) mention that the amount of 124 million metric tons of building-related construction and demolition wastes or 1.2kg per person per day were produced in the year of 1996 (Weber et al., 2002). India has the total generation of construction waste about 14.7 million tons per year as stated in Central Pollution Control Board India (Pappu, 2006). Country CD Wastes (percentages %) The Netherlands 26 Australia 20-30 United States 20, 23, 24, 29 Germany 10 Finland 13-15 Table 2.3.2 CD Wastes as Percentage of All Solid Wastes Entering Landfills in Various Countries (Source: Bossink and Brouwers, 1996) Untitled.png Chart 2.3.2 CD Waste Generation in Million Tons Waste generate in Percentage Tourist Hotel and Industrial Projects 19% Commercial Projects 16% Low Rise Building 13% Government Projects 11% Tunnel and Infrastructure 8% High Rise Building 33% Table 2.3.2.1 Cumulative Percentages of Projects Generating Construction Waste in Egypt (Mohd Firdaus Bin Mustaffa Kamal, 2009) The involvements of waste generation are divided into five sections such as design, procurement, materials handling, construction/ renovation and demolition. The table below shows the different type of project phase which cause waste generated: (Graham and Sniithers., 1996) Untitled.png Table 2.3.2.2 Causes of waste in different project phase The construction and demolition wastes generate rubbish, wood/ related products and miscellaneous wastes where their percentage of waste generation is as follow: Rubbish 40%-50% such as concrete, asphalt, bricks, blocks and dirt. Woods and related products 20%-30% such as pallets, stumps, branches, forming and framing lumber, treated lumber and shingles. Miscellaneous wastes such as painted or contaminated lumber, metals, tar-based products, plaster, glass, white goods, asbestos and other insulation materials, and plumbing, heating and electrical parts. Tchobanoglous et al. (1993) 2.3.3 Wastes in Malaysia Malaysia, a developing country wishing to achieve status by 2020 is facing a big problem and challenge of decoupling economic growth and waste generation (National Economic Advisory Council, 2010). Construction waste generating in Malaysia is becoming more and more pressing issue (Begum et. al, 2007; Begum et. al., 2010). (Recycling Today, 16 March 2004) indicated that Malaysia has a subsequently high waste generator from the construction industry. It can be said that Malaysias construction waste is one of the largest waste rate and yet despite a number of government policy initiatives to address this problem, suitable resource and waste management on site remains a low priority for the majority of the contractors (Begum, 2009). Due to the rapid development and urbanization happen in Malaysia, our country produces about 25,600 tonnes of waste daily (Fazleena Aziz, 2010). There are five states in Malaysia which produce 70% of the total amount of waste in the country and there are Kuala Lumpur, Selangor, Pahang, Terengganu and Kelantan (Grant, 2001). 30 construction sites are conducted in a study which identified six types of waste materials namely concrete (12.32%), metals (9.62%), bricks (6.54%), plastics (0.43%), woods (69.10%) and others waste (2%). Among these wastes, woods contribute the most in our country (Faridah et. al., 2004). 28% of municipal solid waste and construction waste been generated in the central and southern regions of Malaysia (Mohd Nasir et Al., 1998). Overall summary of 16,000 tons of domestic waste is produced per day by local communities and the amounts per capita change from 0.45 to 1.44 kg per day which very much depending on the economic status of the areas concerned. This simply mean that waste generate about 1kg per capita per day (GAIA Global Meeting, 2003). Based on a research from Alam Flora Sdn. Bhd., there are only 76% of solid wastes are able to be collect back in Malaysia and only about 5% being recycle, with the rest of 95% disposed at the countrys 112 landfills (Alam Flora Sdn. Bhd., 2007). For our country Malaysia, it is quite surprise to say that the Government spends RM400 million per year on waste disposal and the waste is only refers to municipal solid waste which is a huge amount of money (The Star, 2005). Another issue happen in Malaysia is illegal dumping. Seberang Perai of Pulau Pinang stated that there are illegal dump site near along the road which is a very irresponsibility way of clearing the construction wastes (Faridah et. al., 2004). Besides Seberang Perai, the issue of illegal dumping is happening rapidly all over Malaysia (Yahaya and Larsen, 2008). Another study done in Johor which conclude that there are 42%-46% of illegal dumping sites are of construction waste (Rahmat and Ibrahim, 2007). Recent news indicated that almost 30 tons of construction waste was found to be dump illegally in tropical mangrove swamp near Bandar Hilir, Malacca and construction debris problem near roadside at Section 17, Petaling Jaya, Selangor (The Star, 2011; The Star, 2012). Those irresponsibility actions of illegal dumping will cause risk to human health and environmental problem (Faridah et. al., 2004; Rahmat and Ibrahim, 2007). The National Strategic Plan for Solid Waste Management was form in 2005 which mainly focus on solid waste management in peninsular Malaysia and the duration is until 2020 providing the foundation for the subsequent years (United Nations Development Programme, 2008). 2.3.4 Purpose of Waste Management The main purpose of conducting waste management is to reduce/ remove the amount of waste produced and in the same time reducing disposal costs and the environmental impact (Pitt et al., 2002). Waste need to be carries out by using recycle and reusing method so that it will not affect the environment factors and improve our future life. According to (Woolley, 2000), with the help of waste management in term of reducing, reusing and recycling of CD waste, it will help to increase the lifetime of landfills and reduce exploration of natural resources. One of the strategies to reduce waste is by recycling as it contributes to three main advantages (Edwards, 1999): Reduce demand for new resources Reduce transport and production energy costs Use the waste which would otherwise he lost to landfill sites. It is important to carry out waste management from now on although a very small amount of construction and demolition wastes is now recovered by waste management, for sure there will be greater amount of wastes to be recycle in the future in such a way that higher tipping fees, mandatory landfill diversion legislation and the success of entrepreneurs in processing both source-separated and mixed wastes (Tchobanoglous et al., 1993). As by using the recycling method for construction waste, it can help to decrease the demand on land for disposing the waste and also help to conserve natural materials and to reduce the cost of waste treatment prior to disposal (Poon, 2002). Waste management is used for a sustainable development which meets the needs of the present without compromising the ability of future generations to meet their own needs (Brundtland, 1987). 2.3.5 Waste Management It is a major problem suffered worldwide about the management of construction waste (Adam, 2004). Recycling of construction wastes simply mean that the separation and recycling of recoverable waste which are form during the construction and remodeling stage (Mohd Nizam Bin Yusoff, 2010). Research indicated that 90% of the construction wastes can be recyclable to be reused (Mohd Nizam Bin Yusoff, 2010). The main point of view that will cause the waste generation is by design stage. Design stage will taken into control of materials waste on construction sites as it is taking a central role to help minimizing waste produced (Shen, et al., 2004). To manage the construction wastes well, the method of managing is very important as it should be part of the project management functions and involve employees participation (Shen and Tam, 2002). A lot of various management methods have been applied and discuss from previous research in order to improve the control on construction wastes (Sim Lee Gaik, 2005) and (Koskela, 1992; Alarcon, 1997) mention that many methods have been drawn up and developed such as in the way of policy and programmes to help to reduce the construction waste. Construction management plan is introduce to improve materials resource efficiency by carry out reuse, recovery and recycling as well as to minimize the issue of illegal dumping by properly introduce the waste removal processes (Defra, 2009). As for a successful waste management, the construction waste should not be directly disposed but it needs to pass through several processes before being disposed. The method to treat the proper waste management is to follow the waste management hierarchy (Peng et. al., 1997). By following the concept of waste management hierarchy it will give advantages to the environmental and economy problem to a country (Tchobanoglous and Keith, 2002). Figure 2.3.5 Waste Management Hierarchy (Source: Peng et. al., 1997) Another waste management methodologies in the form of hierarchy in descending order from reducing waste, re